Reasons to file an amended return
• An IRS audit (or other state audit) resulted in a change to your original return that affects your Oregon return.
• You amended your federal (or other state) return and the changes you made affect your Oregon return.
• You made an election on federal Form 4684, Casualties and Thefts, to carry back a casualty loss resulting from a federally-declared disaster.
• You have a net operating loss (NOL) from a loss year before 2018 to carry back, or a farming NOL from a loss year after 2017 to carry back, so you need to amend your return for the carryback year.
• You need to correct the income or deductions you originally reported.
How do I amend my Oregon return?
You will need the following items:
• The tax form and instruction booklet for the year that you are amending. This will usually be the same form type as your original return, unless you filed the incorrect form for your residency status. Use the correct form type to amend.
• A copy of the Oregon tax return that you originally filed for the year being amended; this will provide the guidance needed for completing your amended return.
• A copy of any previously amended returns you filed for the year being amended.
• A copy of all notices from us, another state, or the IRS for the tax year being amended.
Follow these steps to amend your return:
1. Read through these instructions before filling out your form.
2. Mark the “Amended” box on the return.
3. If we sent you a notice with corrections to your return, use the figures from that notice when amending your return.
4. Use the worksheet for amended returns in the instruction booklet to determine your amended refund or tax to pay. Complete the entire worksheet using the corrected information.
5. If the amended return shows a refund, you can elect to apply it as a payment of estimated tax or make other refund applications, but you can’t change any election you made on your original return
6. Use the “Amended statement” section of the return to explain why you are amending your tax return.
7. Mail, fax, or drop off your amended tax return. Be sure to include a copy of the federal or other state’s corrected return or audit report. If you’re amending your Oregon return only, attach a copy of your original federal return.
If you don’t have a copy of your original Oregon tax return, you may request a transcript or a copy of the return from us. A transcript is free but contains less information than your return. A copy of your tax return costs $5 for each tax year. You can request the transcript or copy through Revenue Online or mail the request (with any payment) to our main office in Salem.